._ Hon. Geo. H. Sheppard

Comptroller of PublicAccounts Austin, Texas Opinion Non. V-586: .-'
Re: Rendition of property during period'of re-

., demption following : ,. sale for:.delinquent ;'~.~' .',. 1~:taxes,: and, amount :.:,.

L .: ~.' necessary. to.redeem;.:"'

:. Dear.Mr. Sheppard; . ,~. ~. . . 'Yourletter requesting our.opinion upon the above captioned matter read.s as follows: *'Upon'r;eading

thencase State vs. Moak, et al, 207 S.W. 2d, Page,894, and reading Artick 7365b, as amended,~this department is confuse&as to whether it should require property sold for taxes tc remain onthe tax roll during the period of redemption, and inwhat amounts the original owner would ~ be required to pay In order to redeem his, land under the following circumstances:
"1. What amount would the owner be required to pay to rede~em'his property within the secondyear of'the period of redemption where the title to the property still remained in the.taxingunit? "2. What amount would the original owner be required to pay to redeem his land during the second year of the period of re-- demptionwhere a third 'partyhad bought the property in at first sale; and "3. Where the third partyhad bought the property at a subsequent sale and paid less than the adjudged value?.% .:

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Hon. Ceo. H. Sheppard -.Page 2 

### (V-5%)~ ,*- -.--

_,. : "4. ~1sthen

purchaser other than the taxing unit required to render the property and pay taxes during the period of,redemp- ,' tion?'t
The Supreme Court in Statevs. Moak, et al, 207 S. W. (2d ) 894, held that taxes do not accrue on land Mhile the title is held by a taxing unit for itself and for the benefitof other taxing units during the two-year redemption. period. This,holdingwas based on the ground that ."Thepropertywas exempt from taxationwhile held by the City for the State,the County and itself.,

. .I' If the taxable tit10 was stillin the original owner, -?. and not in the purchasing taxing unit, itwould not have been exempt from taxation. chaserat a tax foreclosure sale, The purwhether a taxing unit:or a privatepurchaser, acquires the same character of-title: You are therefore.advised that the purchaser and not the or.iginal owner is required.to .renderthe property for taxation;

. .Sec..l2 ofArticle 

### 7345?~, V. C: S. reads as 'follows:
'*Sec;.~ 12;, Inall suitsheretofore qr hereafter filed.to'collectdelinquent taxes .againstproperty, judgment in said suit shall provide 'forthe issuance ofwrit of possession within twenty (20),.days after the period of redemption&all have expired to the purchaser at foreclosure sale o'rits or his assigns;~but whenever ltindis sold under judgment inssuch suit for taxesj the owner of such property, or anyone having an interest therein, or their heirs, ,assignsor legal reprssentatives;may, within two (2)years from the date of the filc ing for record of the purchaser4sdeed and not thereafter,have the right to redeem said property from such,purchaseron the following basis,, towit: ."(l> Within the first year of the redemption period, upon the payment of the amount of 'the bid for the property.by the purchaser at such sale, includinga One Dollar ($1) tax deed recording fee and all taxes, panalts^es,interest and.costs thereafter paid thereon,plus twentyfive percent (25$) of,the aggregate total._. Hon. Geo. H. Shappard - Page 

### 3 (V-586)

"(2) Within the last year of the redemption period, upon the payment of the amount bid for ,the, property at such sale, including a One Dollar ($1) tax deed recording fee and all taxes, penslties,,interest and costs thereafter~paidthereon, plus fifty per cent (50%) of the aggregate total; and no further or additional amount than herein specified shallbe required to be paid ,.' _~ to effectany such redemption..
!'In addition to'redeemingdirect from the purchaser, as aforesaid, redemption may also be made upon the basis hereinabove defined.as provided in Article 

### 7284and 7235, of the Re- .,' vised Civil Statutes 0.f Texas of 1925. The term 'purchaser'as used in this Section shall include any taxing.uni~t purchasingproperty'at tax foreclosure sale.~As amended Acts 

### 1947, .' 50th. Le,g.,

### y1061, ch. 

### 454, § 2."
-Theabove1anguag.e stating the basis upon which propertymay be redeemed is clear and unambiguousr .'

You are therefore'advasedin answer to your. questions.l, 2 and 

### 3 that the or$ginal owner may redeem 'theproperty from the purchaser,whether a private purchaser or a taxing unitpurchaser,~within the first year of the redemption'pei6od,upon the payment of the amount. bid for the property by the purchaserat t,he xoreclosure saleiplus One ($1)Dollar.and the amount ,ofall t&xes, penalties,~interestand costspaid by the purchaser or his assigns due on the property since the date.of the judgment,. 3f-any, plus 25% of the aggregate total. The original owner'mdy redeemwithin the last year of the redemption period by paying the same amount except he must pay in lieu of 25% of the aggregate total, 

### 50%of the aggregate total. The adjudged value or,the amount received at a subsequent .saleshouldnot be considered in arriving at the amount re- .quired'tobe paid in order,to effecta redemption.

You also inqu%re;as to whether or not property '.. soldata-tax foreclosure sale ~shouldremain on the tax rolls during the period of redemption. 'nle have already statedherein that the property shouldbe rendered for taxation by .thepurchaser. at the foreclosure sale. This is true even'though a taxing unit is the purchaser. Article 

### 7151V.C.S. reads, in part, as fo13.07,qs:*. 1 .:. 4 :
.

Hon.~Geo.K. Sheppard - Page 4 (V-586)

'All property shall be listed for taxation between January 1 and April 30 of each year, when required by the assessor,with reference to the quantity held or owned on the first day of January in the year forwhich the property is required to be listed or rendered. Any property purchased~ or acquired on the first day of January shallbe listed by or for the person purchasing or acquiring it. If. any property has, by reason of any special law, contract, or fact, ,beenexempt or has been claimed to be exempted from taxation for any period or limit of tim~e, and such period of exemption shall exp~ire

between January 1 and December 31 of any year, said property shall be assessed and listed for taxes as other property;but the taxes.assessed against said property shallbe.for only the pro rata of taxes for the portion of such yearremaining.

... .'I After rendition by a private.purchaserduring the period of redemption, theeproperty shouldbe assessed for taxes.,After rendition by a taxing unit-purchaser duringthe period of redemption, the property shouldnot be assessed for taxes as lon as the title is held by the taxingunit. State v. Moak supra). abutif the~property 7 is redeemed by the original owner or sold'duringthe period of redemption to a third party the property should then be assessed and listed for taxes for the pro rata.part of.' the.taxableyear remaining. See Childress County v..Schultz,. 199 sqq. (2) 860. The tax rolls should reflect the date of the~purchase

by the taxing unit and the date of redemption or-ire-sale

and marked during this period nTitle.heldby taxingunit - tax exempt" or words of like import. In this connection see our opinion V-252 a copy ofwhich~~isenclosed herewith. .i ~.suMMAFlY~ '~ ,; The purchaser at-a tax foreclosure suit " should render the property for taxes. State :.v: Moak, et al, 2G7 S.W. (2) 894. The property may be redeemed by the original owner as provided by Sec. 12 of Art. 7345b,V. C. S. The property should not be assessed for taxes during the time it is,held by a taxing unit,.

Hon, Geo. H. Sheppard - P&e 5 

### (V-586>

but in thenevent of redemption or resale, it shouldbe assessed for taxes for the pro rata part of the taxable year rema~ining,, ,Child.res$ Co. v. Schultz,, 199 S.W. (2) 860.

-nWG/lh:wb End.

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.’ ” Yours very truly,~
ATTORr?EY

GENERAL 0' TEXAS



# ‘By k+++++@e ki.V. Geppert Assistant

ATTORNEY GENXXAL .-;..'.